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July 15, 2020 8:44 am
"As I earlier stated in this Judgment NELMCO was specifically created to assume the assets and liabilities of the defunct PHCN with a view to ensuring that all rights and claims against PHCN are settled by NELMCO. The case as constituted and determined by the lower Court without NELMCO was improperly constituted and thus incompetent. In the case of Alhaji Lawan Sarkin Tsaha v. Union Bank of Nigeria Plc. (2002) FWLR (Pt. 97) 765 at 771 Para E-F the Supreme Court Held that:-
There can be no argument that the action was improperly constituted. The parties ought to have been the Respondent Bank and the Board. Not having been properly constituted, the suit was incompetent. I therefore allow this appeal on that issue alone and set aside the Judgment of the lower Court."
- PER A. M. BAYERO, J.C.A. IN TRANSMISSION COMPANY OF NIGERIA P.H.C.N V ADAMAWA STATE BOARD OF INTERNAL REVENUE
suit no: CA/YL/148/2018
Legalpedia Electronic Citation: (2020) Legalpedia (CA) 01819
